Tax credit respecting the treatment of infertility

You may be entitled to a refundable tax credit for expenses related to artificial insemination or in vitro fertilization.

To claim the credit, you must meet the following conditions:

You were resident in Quebec on December 31 of the year you claim the credit

The expenses were paid in the year you are claiming the credit by you or your spouse for the purpose of enabling you to become parents. Do not take into account expenses for which you or your spouse received or are entitled to receive a refund, unless the amount of the refund is included in your or your spouse's income.

The expenses giving entitlement to the tax credit are:

fees paid to a physician or a private hospital centre;

amounts paid for medications recorded by a pharmacist, provided the expenses have not been refunded and are not refundable; and

travel and accommodation expenses incurred in order to obtain medical care that is not offered in Québec within a distance of less than 250 kilometres from the locality in which you reside.

If you require more information concerning medical expenses, refer to the brochure Medical Expenses Giving Entitlement to a Tax Credit (IN-130-V).

To claim the tax credit, enclose with your income tax return form TP-1029.8.66.2-V, Tax Credit Respecting the Treatment of Infertility and the required documents.

If you require more information, refer to the guide to the income tax return (TP-1.G-V).

To reach the Ministère du Revenu's office in your region, please visit the website address here under:
http://www.revenu.gouv.qc.ca/eng/nous_joindre/index.asp